Ambiguity in public sector performance measurement: a systematic literature review

Oppi, Chiara; Campanale, Cristina; Cinquini, Lino

doi:10.1108/jpbafm-09-2020-0167

Cited by 10 publications

(14 citation statements)

References 81 publications

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“…Notes 1. Following Oppi et al (2021), the authors considered exclusively the special issues promoted by journals included in the newest Academic Journal Guide of the Chartered Association of Business Schools. These ratings, unlike other journal ratings, do not consider merely a weighted average of the metrics but are based on peer reviews, editorials and expert judgements.…”

Section: Discussionmentioning

confidence: 99%

An algorithmic historiography of biodiversity accounting literature

Maione,

Cuccurullo,

Tommasetti

2023

AAAJ

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PurposeThe study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.Design/methodology/approachThe Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.FindingsThe work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.Research limitations/implicationsThe paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.Originality/valueThe article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

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Section: Discussionmentioning

confidence: 99%

An algorithmic historiography of biodiversity accounting literature

Maione,

Cuccurullo,

Tommasetti

2023

AAAJ

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“…However, following Steccolini (2019), NPM risked becoming a "golden cage", as it might have led to a narrow view that considered research on public-sector accounting and performance management as a "bundle of techniques" or "black box", in accordance with a rational perspective (Burchell et al, 1980). Accordingly, in contrast with the NPM approach, it has been noted that organisations do not always make wholly rational and efficient decisions (Oppi et al, 2022). NPM has been perceived as a one-dimensional approach (Osborne, 2006), with serious limitations, in so far as it principally focuses on accountability issues.…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

“…, 1980). Accordingly, in contrast with the NPM approach, it has been noted that organisations do not always make wholly rational and efficient decisions (Oppi et al. , 2022).…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

Technology transfer performance of public research institutes: the case of Romania

Huian

Bisogno²,

Mironiuc³

2022

JPBAFM

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PurposeThis study was aimed at testing whether the technology transfer performance of Romanian public research institutes—measured as the ability to generate patented technology—was positively related to institutional, human, commercial and financial factors.Design/methodology/approachA non-negative integer count data model was implemented to investigate a large sample of Romanian public research institutes in the period 2012–2019.FindingsThe results confirmed the positive influence of qualified human resources and commercial resources (technology transfer offices and spinoffs). Institutional factors were also relevant alongside the research field.Research limitations/implicationsThe paper has limitations inherent to an investigation conducted in an emerging economy, with a low innovative culture and little interest in technology transfer. Although the analysis focused on a specific country, the findings obtained may be extended to other contexts.Practical implicationsTo increase their technology transfer, managers of public research institutes and governmental authorities are suggested to implement structural changes and incentives regarding the skilled human capital, the entrepreneurial knowledge and efforts, and the provision of financial resources.Social implicationsResults showed that emerging innovator countries, such as Romania, should stimulate human capital to get involved in commercial activities, as interactions between public research institutes and the private sector generate economic, social, and environmental benefits.Originality/valueThis study concentrated on the performance evaluation of research and development activities carried out by public research institutes. Therefore, it contributes to a broad strand of literature which has essentially focused on universities, paying less attention to the contributions to scientific research of other organisations, such as public research institutes.

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“…They also suggest stakeholders want more than just financials and are also looking for different and deeper reporting formats. This is further echoed by Oppi et al. (2021) who not only suggest ambiguity in performance measurements but claim performance goals and criteria need to be well defined in audit reports.…”

Section: Literature Reviewmentioning

confidence: 99%

Audit report construction: public sector organisation perspectives within a non-financial information context

Hecimovic

Martinov‐Bennie

2022

JPBAFM

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PurposeThis study aims to explore the challenges in the construction of the audit report by a public sector organisation within a non-financial information (NFI) audit context.Design/methodology/approachThis field study primarily uses data collected from semi-structured interviews, in addition to internal and external documents. The data are framed around the generic key audit report elements including audience, scope and criteria, and draw upon insights from Power (1999, 2003a, b) into NFI assurance and Fiske's (1990) insights into communication to draw inferences on the communicative value of the audit report under study.FindingsThe findings provide insights into the challenges in determining the appropriate stakeholder audience, objective, content and format of audit reports in a complex non-financial subject matter context. Despite the organisation going to considerable lengths to understand their audiences' needs and audit objectives/criteria when constructing the audit report as the literature suggests, unintended consequences resulted and the communicative value of the audit report was still questionable.Research limitations/implicationsThe evidence was analysed from an assuror's perspective. Future research may examine in more detail the user's perceptions on the communicative value of the NFI financial audit report.Practical implicationsThe paper's insights into one organisations' challenge in developing appropriate reporting practice(s) within a “new” NFI context have practical implications for the development of emerging assurance practices of other NFI both in public and private sector.Originality/valueThis paper is one of very few studies to use in-action field study approach to comprehensively examine how audit reporting practice develops in a complex non-financial subject matter context within a public sector context.

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Ambiguity in public sector performance measurement: a systematic literature review

Cited by 10 publications

References 81 publications

An algorithmic historiography of biodiversity accounting literature

An algorithmic historiography of biodiversity accounting literature

Technology transfer performance of public research institutes: the case of Romania

Audit report construction: public sector organisation perspectives within a non-financial information context

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